A firm has a building whose total cost is 600.000 TL and accumulated depreciation is 400.000 TL. If the firm sells this building for 150.000 TL + 18 % VAT, the accounting record will include Select one: Building credit 600.000 TL Accumulated depreciation credit 400.000 TL Gain on sale of tangible assets credit 50.000 TL VAT Payable debit 27.000 TL